unified transfer taxglossary / unified transfer tax, 统一财产转让税 unified transfer tax〈美〉统一财产转让税 对通过遗产或赠与方式转让的财产征收的联邦税。遗产或赠与物应依法纳税，但对此还存在着税收抵免。 词条贡献者 法律翻译Gianluca，毕业于英国一流的高级翻译学院，专注翻译各类与环境、土地及资源有关的法律文件。
unified transfer tax unified transfer tax The federal transfer tax imposed equally on property transferred during life or at death. • Until 1977, gift-tax rates were…
词条贡献者